The Influences of Business Strategy to Earnings Management: Moderated by Market Competition
Anton Robiansyah, Eddy Suranta, Pratana Puspa Midiastuty, Repan Saputra
Available Online 25 May 2020.
- https://doi.org/10.2991/aebmr.k.200522.003How to use a DOI?
- business strategy, cost leadership strategy, differentiation strategy, earning management, market competition
- This study aims to examine the effect of cost leadership strategies on earnings management, differentiation strategies on earnings management, market competition negatively moderate the effect of cost leadership strategies on earnings management and market competition to positively moderate the effect of differentiation strategies on management. The results showed that the cost leadership strategy had a positive effect on company performance, the differentiation strategy had a negative effect on earnings management, market competition positively moderated the influence of the cost leadership strategy on earnings management, and market competition negatively moderated the effect of the differentiation strategy on management.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Anton Robiansyah AU - Eddy Suranta AU - Pratana Puspa Midiastuty AU - Repan Saputra PY - 2020 DA - 2020/05/25 TI - The Influences of Business Strategy to Earnings Management: Moderated by Market Competition BT - Proceedings of the 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019) PB - Atlantis Press SP - 9 EP - 13 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200522.003 DO - https://doi.org/10.2991/aebmr.k.200522.003 ID - Robiansyah2020 ER -